Keywords: D22
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 02 September 2025
... behavior, revealing a tendency among high-ability managers to engage in earnings manipulation. The research underscores the importance of rigorous monitoring and auditing practices and the strategic hiring of competent managers to ensure ethical financial reporting. D22 G34 M41 Moreover, managers...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 12 August 2025
... for LCE in the EU and therefore lays a foundation for future research and policymaking in the area of auditing standards for small companies. D22 M42 M48 Since the publication of the ISA for LCE in December 2023, there has been the unique setting with different standards in parallel...
Journal Articles

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